Budget 2002
Indian Customs Duty Table

Notification No. 21 / 2002-Customs dt 01-03-2002

S. No.

Chapter or Heading or sub - heading

Description of goods

Standard rate

Additional duty rate *

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

283.

 

85 or any other Chapter

 

The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator

 

5%

 

- **

 

60

 

 

*    Additional Duty of Customs (equal to excise duty)

**   when nothing is mentioned in this column you have to refer to Central Excise Tariff for the  similar goods (the relevant extract from the CE Tariff is reproduced below)

Central Excise Tariff

CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELE-VISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

 

Heading
No.

Sub-heading No.

Description of goods

Rate of duty

(1) 

(2) 

(3) 

(4) 

85.25

 

8525.00 

 

Transmission apparatus for radio-telephony, radiotelegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 

 

16% 

 

 

To expect that govt will remove this additional duty on their own is to expect a lot. I have been reiterating the fact that we have to make a strong representation to the Ministry of Finance to drop this duty for ham operators; the argument for charging additional custom duty equivalent to central excise duty is to protect Indian industry which clearly is absurd in case of ham equipments.

List:

List 35 (See S. No.283 of the Table)

(A) Wireless Apparatus and accessories -

(1) HF, VHF, or UHF transreceiver (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or kit form

(2) VHF/VHF or VHF/UHF Repeater (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or kit form

(3) Transvertor for amateur frequencies in assembled or kit form

(4) Grid Dip Oscillator, Radio Frequency Interference Filter, Balun Transformer, SWR bridge or reflectometer, Morse reader or Noise bridge

(5) Antenna with or without feeders/Antenna rotators for amateur frequencies

(6) Digital Frequency counter (upto 600 MHz) with accessories

(B) Parts -

(1) Transistors, diodes, integrated circuits/ chips, thermionic valves or vaccum tubes

(2) Toroidal cores, quartz crystals, relays, rotatory switches, ferrite beads

(3) Variable condensers, air-dielectric type

(4) Precision capacitors (fixed type) value (s) between 1pF to 5000 pF

(5) Spare nicad cells or pack, as required or used with thermionic valves or vaccum tubes or toroidal cores (in the case of hand held transreceiver)

(6) Slow motion tuning mechanism with or without dials.

 

Condition:

Condition No.

Conditions

60

If, -

(a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees;

(b) the total value of the parts imported under this exemption does not exceed Rs.1,000;

(c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption.

Explanation.- "Licensed amateur radio operator" means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885).

 


   

CUSTOMS DUTY ON HAM EQUIPMENTS

Hello Hams,

There are all the good reasons for hams to approach the government to exempt customs duty on equipments imported by hams considering the following facts.

1. Revenue earned by the Government as Customs duty is very meager.
2. Considering the service HAMS volunteer at distress to the public & assistance to the government.

However, as everything is considered at public interest, there should be someone to ask for this. Societies, Institutions & Clubs of HAMS should make a joint and appropriate representation in this regard to the Ministry of Finance, Govt. of India in this regard.

NIAR, ARSI or any other such recognised bodies should come forward to do this. However, representations in large scale is required from the individual HAMS and clubs at various regional locations in support of the submissions by such bodies.

May I request one of such recognised institutions to take necessary initiation in this regard and make a beginning to it. I will organise necessary representations required in this regard from this region ( CHENNAI ).

The Current rate of duty applicable on HAM equipment (without WPC recomendations) are classified under chapter No.85252016 attracting Customs duty of 15% + 16% adv. + 4% adv. totaling to 38.736% AND With WPC recommendations @ 5% 16% adv. + 4% adv. Totaling to 26.672% ( Exemption of basic duty from 15% to 5% vide chapter No.85252016 Notification No.21/01.03.02 Sl.No.283 List.35. )

73s de,
K.M. DEVADAS - VU2DH
4 Apr 2003
 


As per new budget, following are the Import duty structure on Amateur Radio Equipments effective 01.03.2005

Classification No.              : 85252016

Description                     : Amateur Radio Equipment

Customs duty                    :  NIL - as per Customs Notification No.24/01.03.2005

CVD                             : 16%

EDU.CESS(Central excise)        : 2% on 16% ( 0.320)

EDU.CESS(Customs)               : 2% on 16% + 2% (16.320)

TOTAL                           : 16.646%

According to above, a ham need not obtain a WPC permit or exemption certificate. There is no need to produce your Amateur Radio Operators licence while clearance at Customs Clearance.

HOWEVER; The earlier system of obtaining an Import permit from WPC is also in existance.

According to Customs Notification No.21/2002 Sl.No.283 List.35 condition No.60 the rate of duty will be CUSTOMS DUTY 5% CVD 16% + 2% edu CESS & + 2% EDUCESS ON OVER ALL DUTY - this is confusing and contradictory.

Condition No.60 says that:
1. Obtain WPC permit
2. Total CIF Value Import should not exceed Rs.75,000/= under this notification.
3. Import of parts should not exceed Rs.1000/=

73s de VU2DH - K.M. DEVADAS

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